Sweden: MoF consults DAC Recast to reduce administrative burdens for companies
The Swedish government has launched a public consultation on the European Commission’s proposed recast of the Council Directive on administrative cooperation in the field of taxation (DAC Recast) on 6 July 2026. This European Commission
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UK, Sweden sign MOU on arbitration procedures for tax treaty disputes
The UK and Sweden have agreed a Memorandum of Understanding (MOU) establishing detailed procedures for conducting arbitration under Article 23 of the Convention between the UK of Great Britain and Northern Ireland and the Kingdom of Sweden for the
See MoreUK, Sweden publish MoU on tax treaty arbitration procedures
The UK's HM Revenue & Customs (HMRC) has published a memorandum of understanding (MoU) with Sweden setting out the arbitration procedures under Article 23 of the 2015 UK-Sweden Double Taxation Convention, as amended by the 2021 Protocol. The
See MoreSweden expands simplified VAT scheme, exempts food donations
The Swedish government has proposed reforms to simplify Value Added Tax (VAT) rules for second-hand goods and food donations, with amendments to the Value Added Tax Act (2023:200) aimed at reducing administrative burdens for businesses while
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Cyprus, Sweden sign amending protocol to tax treaty
Cyprus and Sweden signed an amending protocol to their income tax treaty on 3 July 2026 in Lefkosia, with Cyprus Minister of Finance Makis Keravnos and Swedish Ambassador Martin Hagström serving as signatories. The protocol marks the first revision
See MoreSweden proposes broader corporate tax deduction for sponsorship expenses from 2027
The Swedish government has submitted a bill to the Council on Legislation proposing to expand the corporate income tax deduction for sponsorship and similar expenses, with the aim of making the tax treatment of such costs clearer and more
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France ratifies amending protocol to tax treaty with Sweden
France has published Law No. 2026-510 of 15 June 2026 in the Official Gazette, providing for the ratification of the protocol to the 1990 income and capital tax treaty with Sweden. Signed on 22 May 2023, the protocol updates the treaty in line
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Netherlands, Sweden sign new tax treaty
The Netherlands government has announced that it has signed a new income tax treaty with Sweden on 24 June 2026. This new tax treaty replaces the 1991 agreement between the two countries to align with both countries' current tax policy
See MoreSweden expands tonnage tax regime, eases rules for shipping companies
Sweden's Parliament has approved a package of reforms to the country's tonnage taxation system, broadening access to the regime and introducing more flexible rules for shipping companies. The legislation was adopted on 11 June 2026 and is
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Sweden approves expansion of tonnage tax regime for specialised shipping activities
Sweden’s parliament (Riksdag) has approved legislation on 11 June 2026, introducing a series of changes to the country’s tonnage tax regime, expanding its scope and providing greater operational flexibility for shipping companies. The
See MoreSweden: Government proposes additional tax relief for business R&D investment
The Swedish Government proposed, on 11 June 2026, additional tax relief for companies with employees engaged in research and development (R&D) activities to boost business investment in R&D, strengthen Sweden’s competitiveness and support
See MoreSweden lowers VAT rate on admission to dance events
Sweden has enacted an amendment to the Value Added Tax Act (2023:200) that lowers the VAT rate on admission to dance events from 25% to 6%. The change was approved by the Riksdag and formalised through Act SFS 2026:841, which was issued on 28 May
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France: National Assembly approves amending protocol to tax treaty with Sweden
The French National Assembly approved the law for the ratification of the amending protocol to the 1990 income and capital tax treaty with Sweden on 9 June 2026. Signed on 22 May 2023, the protocol updates the treaty in line with OECD BEPS
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Ireland, Sweden sign protocol updating 1986 income tax treaty
Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the
See MoreSweden proposes digital reporting, new enforcement powers for coupon tax system
Sweden has submitted a proposal to the Council on Legislation from the Ministry of Finance introducing changes to the administration rules for reporting of withholding tax on dividends (coupon tax, Kupongskatt). The measures aim to reduce
See MoreSweden proposes statutory definition of permanent residence for tax purposes
The Swedish government has proposed introducing a statutory definition of “permanent residence” in the Income Tax Act, a key concept used to determine whether an individual is subject to unlimited tax liability in Sweden. An individual who is
See MoreSweden proposes changes to joint venture liability under Pillar Two top-up tax rules
Sweden’s Ministry of Finance has issued a memorandum Fi2026/0119 on 25 May 2026 proposing amendments to the rules on Qualified Domestic Minimum Top-Up Tax (QDMTT) under the Minimum Taxation Directive (2022/2523), aimed at changing how joint
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Sweden updates global minimum tax guidance with relief on first GIR filings
The Swedish Tax Agency has updated its guidance on Global Minimum Tax (Additional Tax) obligations to reflect the OECD’s common understanding on flexible approaches for central filing of the GloBE Information Return (GIR) published on 18 May
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